Self Assessment tax returns, dividend planning, Capital Gains Tax and personal tax advisory — for company directors, sole traders, landlords, locum doctors and high earners.
For UK directors, sole traders, landlords and high earners, Self Assessment is rarely just a tax return. It’s a planning opportunity that, done right, saves you money — and done wrong, costs you in tax, penalties and stress.
AccTek prepares your Self Assessment from start to finish: gathering data from Xero and your other sources, modelling the most efficient income split, applying every relief you’re entitled to, reviewing it with you, and filing it with HMRC well ahead of deadline.
If any of these apply to you in the 2026/27 tax year, you almost certainly need to file.
Most directors must file, particularly those drawing dividends or earning above the Personal Allowance.
Anyone with self-employed income above £1,000 a year must register for Self Assessment.
Rental income above £2,500 net (or £10,000 gross) requires a Self Assessment.
If you receive over £10,000 in dividends outside an ISA, Self Assessment is mandatory.
If your gains exceed the Annual Exempt Amount, you must report them via Self Assessment.
Income over £150,000, foreign income, savings income, or High Income Child Benefit charge triggers SA.
A quick reference for the three taxes that show up most often on a UK Self Assessment.
| Band | Earnings range | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 – £50,270 | 20% |
| Higher rate | £50,271 – £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
Personal Allowance tapers by £1 for every £2 of income above £100,000 — fully withdrawn at £125,140. Scotland operates separate bands.
| Band | Where it applies | Rate |
|---|---|---|
| Dividend Allowance | First £500 of dividends | 0% |
| Basic rate | Within basic-rate band | 10.75% |
| Higher rate | Within higher-rate band | 35.75% |
| Additional rate | Within additional-rate band | 39.35% |
The basic and higher dividend rates each rose by 2 percentage points from 6 April 2026 (basic 8.75% → 10.75%; higher 33.75% → 35.75%). The additional rate is unchanged. Director remuneration strategy should be reviewed.
| Item | Detail | Rate |
|---|---|---|
| Annual Exempt Amount | Tax-free gains per year (individual) | £3,000 |
| Basic rate band | All assets (residential, shares, crypto) | 18% |
| Higher / Additional rate band | All assets | 24% |
| Business Asset Disposal Relief | First £1m lifetime (qualifying gains) | 18% |
UK residential property gains must be reported and paid within 60 days of completion via HMRC’s online service. BADR rose from 14% to 18% on 6 April 2026.
The four dates that govern every UK Self Assessment cycle.
If you’re new to Self Assessment, you must register with HMRC by 5 October following the end of the tax year.
Paper Self Assessment returns must be received by HMRC by 31 October. AccTek files digitally, so this rarely applies.
Online return, any balancing payment for the prior tax year and first payment on account for the new year.
Second payment on account for the current tax year, if you’re required to make payments on account.
We send you a tailored data request based on your situation — not a generic 30-page form.
Your accountant prepares the return, applies reliefs and allowances, and stress-tests the figures.
Draft return delivered to your AccTek portal. You review, ask questions, and approve.
Return filed with HMRC, copies archived securely, payment instructions sent — well before the deadline.
Get an instant quote in under two minutes, or book a free consultation to discuss your personal tax position — especially in light of the April 2026 dividend tax rise.
Official guidance
For the latest HMRC and Companies House guidance, see Self Assessment tax returns and Income Tax rates and allowances. AccTek Ltd is an independent accountancy firm and is not affiliated with HMRC or GOV.UK.
AccTek is a member firm of the Institute of Certified Practising Accountants (ICPA). Our accountants have a wide range of qualifications and accreditations from trusted professional bodies such as the AAT, ICPA, and ACCA.
